Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&...
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&...
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billi...
What happened in 2024This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finan...
Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset di...
There was much speculation ahead of the first Labour Budget in 14 years.
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number o...
A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holdi...